https://www.taxtmi.com/caselaws?id=271126 The Tribunal held that charges for rent or compensation on cylinders provided by the respondent to buyers are not part of the transaction value for duty payment. They determined that such charges do not constitute additional consideration for the goods sold and are not essential for transporting industrial gases. Relying on previous judgments and the Supreme Court's decision in a similar case, the Tribunal dismissed the Revenue's appeals and upheld the Commissioner (Appeals)'s decision in favor of the respondent, Inox Air Products Ltd. en-us Thu, 06 Aug 2015 00:00:00 +0530 Sat, 05 Nov 2016 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271126 The Tribunal held that charges for rent or compensation on cylinders provided by the respondent to buyers are not part of the transaction value for duty payment. They determined that such charges do not constitute additional consideration for the goods sold and are not essential for transporting industrial gases. Relying on previous judgments and the Supreme Court's decision in a similar case, the Tribunal dismissed the Revenue's appeals and upheld the Commissioner (Appeals)'s decision in favor of the respondent, Inox Air Products Ltd. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271126